Activities that qualify for
18A Tax deductions.
a) The care or counselling of, or the provision of education programmes relating to, abandoned, abused, neglected, orphaned or homeless children.
b) The care or counselling of poor and needy persons where more than 90 per cent of those persons to whom the care or counselling are provided are over the age of 60.
c) The care or counselling of, or the provision of education programmes relating to, physically or mentally abused and traumatized persons.
d) The provision of disaster relief.
e) The rescue or care of persons in distress.
f) The provision of poverty relief.
g) Rehabilitative care or counselling or education of prisoners, former prisoners and convicted offenders and persons awaiting trial.
h) The rehabilitation, care or counselling of persons addicted to a dependence-forming substance or the provision of preventative and education programmes regarding addiction to dependence-forming substances.
i) Conflict resolution, the promotion of reconciliation, mutual respect and tolerance between the various peoples of South Africa.
j) The promotion or advocacy of human rights and democracy.
k) The protection of the safety of the general public.
l) The promotion or protection of family stability.
m) The provision of legal services for poor and needy persons.
n) The provision of facilities for the protection and care of children under school-going age of poor and needy parents.
o) The promotion or protection of the rights and interests of, and the care of, asylum seekers and refugees.
p) Community development for poor and needy persons and anti-poverty initiatives, including –
i) the promotion of community-based projects relating to self-help, empowerment, capacity building, skills development or anti-poverty;
ii)the provision of training, support or assistance to community-based projects contemplated in item (i); or
iii) the provision of training, support or assistance to emerging micro enterprises to improve capacity to start and manage businesses, which may include the granting of loans on such conditions as may be prescribed by the Minister by way of regulation.
q) The promotion of access to media and a free press
a) The provision of education by a “school” as defined in the South African Schools Act, 1996, (Act No. 84 of 1996).
b) The provision of “higher education” by a “higher education institution” as defined in terms of the Higher Education Act, 1997.
c) “Adult education and training”, as defined in the Adult Education and Training Act, 2000, (Act No. 52 of 2000), including literacy and numeracy education.
d) “Continuing education and training” provided by a “public college” or “private college” as defined in the Continuing Further Education and Training Colleges Act, 2006 (Act No. 16 of 2006), which is registered in terms of that Act.
e) Training for unemployed persons with the purpose of enabling them to obtain employment.
f) The training or education of persons with a severe physical or mental disability.
g) The provision of bridging courses to enable educationally disadvantaged persons to enter a higher education institution as envisaged in subparagraph (b).
h) The provision of educare or early childhood development services for pre-school children.
i) The provision of school buildings or equipment for public schools and educational institutions engaged in public benefit activities contemplated in subparagraphs (a) to (h).
j) Programmes addressing needs in education provision, learning, teaching, training, curriculum support, governance, whole school development, safety and security at schools, pre-schools or educational institutions as envisaged in subparagraphs (a) to (b).
k) Educational enrichment, academic support, supplementary tuition or outreach programmes for the poor and needy.
l) Training of persons employed in the national, provincial and local spheres of government, for purposes of capacity building in those spheres of government.
m) Career guidance and counselling services provided to persons for purposes of attending any school or higher education institution as envisaged in subparagraphs (a) and (b).
n) The provision of hostel accommodation to students of a public benefit organisation contemplated in section 30 or an institution, board or body contemplated in section 10(1)(cA)(i), carrying on activities envisaged in subparagraphs (a) to (g).
o) The provision of scholarships, bursaries, awards and loans for study, research and teaching on such conditions as may be prescribed by the Minister by way of regulation in the Gazette.
p) The provision or promotion of educational programmes with respect to financial services and products, carried on under the auspices of a public entity listed under Schedule 3A of the Public Finance Management Act, 1999 (Act No. 1 of 1999).
a) The provision of health care services to poor and needy persons.
b) The care or counselling of terminally ill persons or persons with a severe physical or mental disability, and the counselling of their families in this regard.
c) The prevention of HIV infection, the provision of preventative and education programmes relating to HIV/AIDS.
d) The care, counselling or treatment of persons afflicted with HIV/AIDS, including the care or counselling of their families and dependants in this regard.
e) The provision of blood transfusion, organ donor or similar services.
f) The provision of primary health care education, sex education or family planning.
a) Engaging in the conservation, rehabilitation or protection of the natural environment, including flora, fauna or the biosphere.
b) The care of animals, including the rehabilitation, or prevention of the ill-treatment of animals.
c) The promotion of, and education and training programmes relating to, environmental awareness, greening, clean-up or sustainable development projects.
d) The establishment and management of a transfrontier area, involving two or more countries, which –
i) is or will fall under a unified or co-ordinated system of management without compromising national sovereignty; and
ii) has been established with the explicit purpose of supporting the conservation of biological diversity, job creation, free movement of animals and tourists across the international boundaries within the peace park, and the building of peace and understanding between the nations concerned.
a) The development, construction, upgrading, conversion or procurement of housing units for the benefit of persons whose monthly household income is equal to or less than R 15 000 or any greater amount determined by the Minister of Finance by notice in the Gazette after consultation with the Minister of Housing.
b) The development, servicing, upgrading or procurement of stands or the provision of building materials, for purposes of the activities contemplated in subparagraph (a).
c) Building and equipping of clinics or crèches for the benefit of the poor and needy.
d) The protection, enforcement or improvement of the rights of poor and needy tenants, labour tenants or occupiers, to use or occupy land or housing.
e) The promotion, facilitation and support of access to land and use of land, housing and infrastructural development for promoting official land reform programmes.
